Agricultural flat rate schemeGuidance on the agricultural flat rate scheme including roles and responsibilities, laws and regulations and operation of the scheme.
Annual accounting schemeGuidance on the annual accounting scheme, including details of the automated system and local procedures.
Cash accounting schemeGuidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses.
Flat rate schemeGuidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
Margin schemes for second-hand goods, works of art, antiques and collector's itemsGuidance on the law as it applies to time of supply and to changes in VAT rate and liability.
Payments on account schemeGuidance on the payments on account scheme which came into force on 2 September 1993.
Retail SchemesGuidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability.
